The audit expectations gap firms listed on the Palestine Stock Exchange: empirical evidence on Palestinian stakeholders

What is it about?

Dr. Mustafa Faza’ is a PhD researcher at the University of Manouba, Department of Accounting, Higher Institute of Accountancy and Enterprise Management in Tunisia, Manouba University. Master’s degree in Tax Disputes, An-Najah National University in the State of Palestine. Bachelor’s degree in Accounting, Al-Quds Open University, State of Palestine. His research interests include accounting, auditing, financial accounting, financial auditing, taxation and disclosure. Dr. Nemer Badwan holds a PhD in economics and finance, a Doctor of Philosophy, and is a candidate in economics and finance, financial sciences, finance, money circulation, and credit. He worked as an Assistant Professor in economics and finance at Don State Technical University in the Russian Federation. At the present time, he is a senior lecturer, senior researcher, instructor researcher, author, academic editor, and reviewer at Elsevier (Scopus) and Clarivate (Web of Science). He also worked as a financial manager and financial analyst. Previously, he worked as a deputy financial and administrative director and financial auditor for financial cooperation companies, specializing in economic feasibility studies, financial planning, monetary and financial policies, data analysis, and statistical analysis as well. Assistant Professor Dr. Nemer Badwan obtained a bachelor’s degree in international economics from Kyiv National Economic University; a master’s degree in international economics from Kyiv National Economic University; and then also a PhD in economics and finance (finance, money circulation, and credit) from Don State Technical University and North Ossetian State University named after Costa Ivanovic Khetagurov. Previously, he was a senior lecturer in economics and finance at the faculty of finance and credit at Don State Technical University. He has many research papers and book chapters published in international economic and financial journals. His research interests and specializations include financial econometrics, financial economics, international economics and finance, mathematical economics, macroeconomics, microeconomics, monetary policy, fiscal policy, financial mathematics, and capital markets, financial markets, banking, capital markets, economics, finance, financial accounting, financial auditing, financial analysis, treasury financial management, financial capital, financial development, financial management, financial policy, financial reporting, financial risk management, stock exchange, financial statement analyst and investment. He is now an Assistant Professor of economics and finance at the faculty of graduate studies at Palestine Technical University-Kadoorie (PTUK) and a senior researcher. Mr. Montaser Hamdan is a Senior Lecturer in Accounting at Al-Quds Open University, Jenin Branch, State of Palestine. He holds a master’s degree in accounting from the Arab Academy for Banking and Financial Sciences in Jordan and a bachelor’s degree in accounting from An-Najah National University in Palestine. He worked as a part-time lecturer at the Arab American University, and he worked as an accountant and financial manager for several companies in Palestine. Since 2010, he has been working as a senior lecturer in accounting at Al-Quds Open University. His research interests include finance, accounting, auditing, financial accounting, financial reporting, financial auditing and disclosure.

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